(a) Imposition of tax. -- For the privilege of engaging or
continuing within this state in the business of severing timber for
sale, profit or commercial use, there is hereby levied and shall be
collected from every person exercising such privilege an annual
privilege tax.

(b) Rate and measure of tax. -- The tax imposed in subsection
(a) of this section shall be three and twenty-two hundredths
percent of the gross value of the timber produced, as shown by the
gross proceeds derived from the sale thereof by the producer,
except as otherwise provided in this article: Provided, That as to
timber produced after December 31, 2006 the rate of the tax imposed
in subsection (a) of this section shall be one and twenty-two
hundredths percent of the gross value of the timber produced, as
shown by the gross proceeds derived from the sale thereof by the
producer, except as otherwise provided in this article.

(c) Tax in addition to other taxes. -- The tax imposed by this
section shall apply to all persons severing timber in this state
and shall be in addition to all other taxes imposed by law.

(d) Elimination of tax. -- Beginning in the tax year 2010 and
continuing until the imposition of the additional tax on the
privilege of severing timber imposed by subsection (c), section
four, article thirteen-v of this chapter expires under the
authority of subsection (g), section four, article thirteen-v of
this chapter, the tax imposed by this section is discontinued. On
and after expiration of the additional tax on the privilege of severing timber imposed by subsection (c), section four, article
thirteen-v of this chapter, the tax imposed by this section
resumes, and shall apply to all persons severing timber in this
state at the rate of one and twenty-two hundredths percent of the
gross value of the timber produced, as shown by the gross proceeds
derived from the sale thereof by the producer, except as otherwise
provided in this article.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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